61.assessed level of material misstatement risk 重大错报风险的评估水平 XL7||9,(h
62.simall business 小规模企业 Q{|_"sfJ
63.accounting system 会计系统 p`2Q6
64.test of control 控制测试 L1#_
65.walk-through test 穿行测试 704_ehrlE
66.communication 沟通 k4PXH
67.flow chart 流程图 %Yt;)q3U
68.reperformance of internal control 重新执行 bkuJN%
69.audit evidence 审计证据 Tb:6IC7="
70.substantive procedures 实质性程序 x1h&`QUP
71.assertions 认定 Hqtv`3g
72.esistence 存在 9m.MGJbQ_f
73.occurrence 发生 "$/1.SX;]
74.completeness 完整性 iA<'i8$P
75.rights and obligations 权利和义务 q/^?rd
76.valuation and allocation 计价和分摊 a/</P
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77.cutoff 截止 J4x|Af p
78.accuracy 准确性 T/FZn{I
79.classification 分类 *xjP^y":
80.inspection 检查 ]N2!
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81.supervision of counting 监盘 a!EW[|[Q
82.observation 观察 Jj/}GVNc7
83.confirmation 函证 |- <72$j
84.computation 计算 CH#K0hi
85.analytical procedures 分析程序 qRR%aJ/
86.vouch 核对 mo+!79&
87.trace 追查 B<ncOe
88.audit sampling 审计抽样 PCHKH
89.error 误差 ftKL#9,s(
90.expected error 预期误差 artn _
91.population 总体 FUf.3@}
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 O c.fvP^ZD
94.sampling unit 抽样单位 Z- t&AH
95.statistical sampling 统计抽样 } '?qUy3x
96.tolerable error 可容忍误差 eY-h<K)y
97.the risk of under reliance 信赖不足风险 W/3sJc9
98.the risk of over reliance 信赖过度风险 %NfXe[T
99.the risk of incorrect rejection 误拒风险 C_'EO<w$
100. the risk of incorrect acceptance 误受风险 jABFdNjri
101.working trial balance 试算平衡表 Dw.I<fns^B
102.index and cross-referencing 索引和交叉索引 #
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103.cash receipt 现金收入 6O,:
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104.cash disbursement 现金支出 c%WO#}r|
105.bank statement 银行对账单 y Z[=Y
106.bank reconciliation 银行存款余额调节表 icX4n
107.balance sheet date 资产负债表日 {bADMj1
108.net realizable value 可变现净值 a]Pw:lT
109.storeroom 仓库 fL#r@TB-s
110.sale invoice 销售发票
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111.price list 价目表 6)p8BUft
112.positive confirmation request 积极式询证函 F,A+O+
113.negative confirmation request 消极式询证函 vcsSi%M\U
114.purchase requisition 请购单 0}"\3EdAbD
115.receiving report 验收报告 :8]8[
116.gross margin 毛利 K a&
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117.manufacturing overhead 制造费用 ;c>"gW8
118.material requisition 领料单 fm@Pa} ,
119.inventory-taking 存货盘点 a5R.
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120.bond certificate 债券 I`*5z;Q!%@
121.stock certificate 股票 &F/-%l!
122.audit report 审计报告 <i4]qO(0u
123.entity 被审计单位 )bR0>3/
124.addressee of the audit report 审计报告的收件人 [*Ai@:F
125.unqualified opinion 无保留意见 z HvE_-
126.qualified opinion 保留意见 y631;dU
127.disclaimer of opinion 无法表示意见 <ch}]-_
128.adverse opinion 否定意见